67723 ÷ 5 = 13544 R3
We're going to perform division on 67723 with 5 as the divisor.

Step 1:
5 goes into 6 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 5 from 6 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 5

Step 2:
5 goes into 17 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 13
Subtract 15 from 17 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 5

Step 3:
5 goes into 27 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 135
Subtract 25 from 27 to get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 5

Step 4:
5 goes into 22 4 times with a remainder of 2.
Write down 4 as next digit of of the result. 
Result so far: 1354
Subtract 20 from 22 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 5

Step 5:
5 goes into 23 4 times with a remainder of 3.
Write down 4 as next digit of of the result. 
Result so far: 13544
Subtract 20 from 23 to get 3.

The final result is 13544 with a remainder of 3.